About SAC Code 997312

SAC Code 997312 covers Leasing or rental services concerning agricultural machinery and equipment without operator and attracts a GST rate of 18%. For intra-state supplies, this is split as 9% CGST + 9% SGST. For inter-state supplies, 18% IGST is charged.

How to Use SAC Code 997312 on GST Invoices

• Include the SAC code 997312 on every GST invoice for leasing or rental services concerning agricultural machinery and equipment without operator
• Businesses with turnover above ₹5 crore must use 6-digit SAC codes
• Turnover between ₹1.5–5 crore: 4-digit codes are sufficient
• The SAC code must match the product/service description on your invoice
• Incorrect SAC codes can lead to GST notices and ITC mismatches

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